Park board approves grazing lease for Nevin Sorensen, reduces rent $100 to offset new lease tax

The Williams County Park Board on Dec. 17 approved a one-year grazing lease with tenant Nevin Sorensen and authorized the chair to sign, reducing the rent by $100 to compensate for a newly identified tax on leasehold interest.

Karen, a parks staff member, told the board the 2025 lease is essentially the same as last year’s but now includes a provision requiring the tenant to pay real-estate taxes on the leasehold interest because a private lessee is not tax-exempt. “It’s called a possessory interest,” Karen said, describing the tax the assessor’s office flagged and the board cited as the reason to adjust terms.

Board member Speaker 2 moved to reduce Sorensen’s rent by $100 to offset the tax; Speaker 6 seconded the motion. The board then voted by roll call and the motion passed unanimously. The chair summarized the action as approval of the 2025 lease, authorization for the chair to sign, and a $100 rent reduction.

Board members emphasized they do not blame the tenant for the tax change and described the adjustment as forward-looking: the tax statement would be issued for 2025 rather than applied retroactively. Staff said the assessor had estimated the tax at about $100 and that a copy of the lease would be provided to the county assessor’s office.

The lease discussion included context on the leased acreage (transcript phrasing: “4 40 acres,” recorded in meeting materials) and a reminder that changes to leases can be handled year-to-year. The board indicated it will keep the lease term annual and revisit terms next year as needed.

The board’s action on the Sorensen lease is a formal vote recorded in the meeting minutes; the board did not take other related policy actions during the session.